Single cell recordings in monkeys provide strong evidence for an important role of the motor system in action understanding. This evidence is backed up by data from studies of the (human) mirror neuron system using neuroimaging or TMS techniques, and behavioral experiments. Although the data acquired from single cell recordings are generally considered to be robust, several debates have shown that the interpretation of these data is far from straightforward. We will show that research based on single-cell recordings allows for unlimited content attribution to mirror neurons. We will argue that a theoretical analysis of the mirroring process, combined with behavioral and brain studies, can provide the necessary limitations. A complexity analysis of the type of processing attributed to the mirror neuron system can help formulate restrictions on what mirroring is and what cognitive functions could, in principle, be explained by a mirror mechanism. We argue that processing at higher levels of abstraction needs assistance of non-mirroring processes to such an extent that subsuming the processes needed to infer goals from actions under the label ?mirroring? is not warranted